Abstract: According to the principles of this invention, a polysilicon layer in a semiconductor device is shaped so that in subsequent processing steps a uniform topology is achieved. In particular, a first layer, typically polysilicon, is overlain by a second layer, typically spin-on glass, which is in turn overlain by a mask layer. An opening is formed in the mask layer and the second layer. An isotropic etchant is applied to the structure after the opening is formed. The etchant is formulated to have a differential etch rate in the first and the second layers so that the first layer after etching has an edge surface with a taper of less than 60.degree. and preferably about 45.degree..